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Tax Arrears: Crisis Lessons (Example of the Siberian Federal District)

Author

Listed:
  • Boris Leonidovich Lavrovsky

    (Institute of Economics and Industrial Engineering SB RAS)

  • Igor Anatolievich Murzov

    (Institute of Economics and Industrial Engineering SB RAS)

  • Anna Sergeyevna Mishina

    (Novosibirsk State University)

Abstract

The article analyzes the dynamics of tax arrears to the budget (according to the Federal Tax Service) across Russia and the Siberian Federal District over 2002—2010. The analysis is carried out based on the absolute and relative indicators. It is shown that the tax burden, with and without the arrears taken into account, in the Siberian Federal District is significantly lower than the analogous parameter across Russia. The effect of individual sectors on the summary figures of tax arrears is studied

Suggested Citation

  • Boris Leonidovich Lavrovsky & Igor Anatolievich Murzov & Anna Sergeyevna Mishina, 2012. "Tax Arrears: Crisis Lessons (Example of the Siberian Federal District)," Spatial Economics=Prostranstvennaya Ekonomika, Economic Research Institute, Far Eastern Branch, Russian Academy of Sciences (Khabarovsk, Russia), issue 1, pages 135-146.
    • Handle: RePEc:far:spaeco:y:2012:i:1:p:135-146
    DOI: 10.14530/se.2012.1.135-146
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